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Judgment Search Results Home > Cases Phrase: rationale Court: customs excise and service tax appellate tribunal cestat delhi Year: 1999 Page 1 of about 7 results (0.055 seconds)

Dec 08 1999 (TRI)

Namtech Systems Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-08-1999

Reported in : (1999)(115)ELT238TriDel

..... m/s harmann & reimer gmbs, germany, foreign company. the tribunal while denying the benefit of exemption notification no. 175/86-c.e. made certain pertinent observations with regard to the rationale of denying the benefit of small scale exemption to the goods affixed with foreign brand names. it was observed that the buyers identify the goods with the brand name and .....

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Oct 04 1999 (TRI)

Nizam Sugar Factory Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-04-1999

Reported in : (2003)(89)ECC873

..... after a period of six months from the so-called date of knowledge by the department did not represent the correct view of the law and therefore not sustainable. the rationale of the said decisions relying on the concept of 'date of knowledge' and the requirement of issuing scn within a reasonable period (six months) from such date of knowledge were .....

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Feb 12 1999 (TRI)

Elecon Engineering Co. Ltd. Vs. Collector of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-12-1999

Reported in : (1999)(107)ELT337TriDel

..... , movable, saleable and marketable. the duty is on manufacture or production but the production or manufacture is carried on for taking such goods to the market for sale. the obvious rationale for levying excise duty linking it with production or manufacture is that the goods so produced must be a distinct commodity known as such in common parlance or to the .....

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Apr 15 1999 (TRI)

Superior Steel Products Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Apr-15-1999

Reported in : (1999)(65)ECC491

..... as non-alloy steel ingots in the period under consideration. this fact however, does not exclude the assessee from the purview of notification no. 30/97-c.e. (nt). the rationale for assessment under section 3a ibid in respect of certain goods is the extent of evasion of duty in regard to such goods. as such no exception can be allowed .....

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Oct 28 1999 (TRI)

Commissioner of Chandigarh Vs. Oswal Alloys

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-28-1999

Reported in : (2000)(116)ELT151TriDel

..... had in the said order dated 2-12-1997 rejected the reference application on that ground.7. we find that the issue raised in this application is identical.following the rationale of the tribunal decision in c.c.e., chandigarh v. nehar international ltd. [final order no. r/76/97-nb (db), dated 2-12-1997,1999 (107) e.l.t .....

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Sep 17 1999 (TRI)

Commissioner of C. Ex. Vs. Ramsons Udyog (P) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-17-1999

Reported in : (2000)(67)ECC110

1. the issue involved in this appeal filed by the revenue is whether aluminium water tanks, stainless steel wash basins and lavatory pans are classifiable under heading 8607.00 of ceta as decided by the collector (appeals) or under headings 73.24, 76.15 and 76.11 of the schedule to the central excise tariff act, 1985.2. when the matter was called no one was present on behalf of the respondents m/s. ramsons udyog (p) ltd. who have requested under their letter dated 6-9-1999 to decide the matter on the basis of written arguments. they submitted that the issue regarding the classification of the impugned items has been settled by the appellate tribunal in the case of commissioner of central excise, bangalore v. sri ram metal works, reported in 1998 (99) e.l.t. 616 (tribunal), wherein it was held that railway coach work has to be treated in the broad sense which goes to make the coach functionally complete. in the case of railways, it goes without saying that the provisions of water in the coach is a necessity and the coach can be taken to be complete with the fitment of the water tank. on the same rationale, sanitarywares are also designed for fitment into the coach and they would be classifiable under heading 86.07. following the ratio of this decision, we find no infirmity in the impugned order and the appeal filed by the revenue is rejected.

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Aug 06 1999 (TRI)

Collector of Central Excise Vs. M.J. Agro Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Aug-06-1999

Reported in : (2000)LC546Tri(Delhi)

1. the issue involved in this appeal preferred by the revenue is whether the products coxidot powder and coxigard powder is classifiable under heading 23.02 as animal feed supplement or under sub-heading 3003.10 of the schedule to the central excise tariff act as medicament.2. shri s.k. das, ld. dr submitted that the impugned product coxidot powder contains dot 25% by weight and excipients 75% by weight; that it is used by mixing 500 gms. of coxidot with one m.t. of complete finished feed; that as such the contents of coxidot and dot in the finished feed works out to be 0.05% and 0.0125% by weight respectively; that similarly the product coxigard powder contains clopidol 26% and excipients 74% by weight and their percentage in finished feed comes to be 0.05% and 0.0125% by weight respectively. he also mentioned that as per extra pharmacopoeia; 29th edition, 3:5 dinitro - o touluamide (dot) and clopidol are antiprotozoal agents used in veterinary practice for prevention of coccidiosis in poultry. he contended that the impugned products are present in the finished feed in medicinal amount and as their function is to prevent coccidiosis which is a disease in poultry, these products are medicaments falling under heading no. 3003.10 of c.e.t.a.3. shri ravinder jain, ld. consultant relied upon the board's circular no. 188/22/96-cx, dated 26-3-1996 which reads as under : "animal feed supplements. - (1) it would appear that preparations containing the active substances (vitamins or .....

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